tax penalty
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 369 U.S. 38 - Simonson v. Granquist · 1962Most cited · 295 citing opinions
§ 57, sub. j places penalties in a category quite different from ordinary debts, one not favored in bankruptcy, and the character of a penalty is by no means changed by calling it a lien.